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當製造業面臨產業瓶頸，最早見於40年代法蘭克福學派的「文化」結合產業手法訴求夕陽工業轉型，我國參考歐美等國開放工廠或建立觀光園區等為知識觀光景點之作法，於2003年以「推動製造業發展觀光休閒產業計畫」為主，佐以〈工廠兼營觀光服務作業要點〉之相關規定，協助製造業工廠轉型產業文化資產觀光。 「文化」是生活的表述，於社會結構中區分個人或群體所表現出之價值；「文創」在「文化」的主要和次要特徵元素上做創新發揮，在知識經濟時代透過文化產品的符號網絡達成文化傳遞流行化的成果；觀光工廠的品牌塑造便如同任何一類文化創意活動：在一定的知識背景下，依靠人的創新與想法，加上現代科技提升傳統文化要素的內涵和品質，並非單單對傳統文化的簡單複製、加工和移植，而是文化個性特質的最大發揮。 本研究以宜蘭縣內之觀光工廠為主要研究對象，分析整理廠區DM、觀光工廠官網與觀光工廠旅遊專書等文獻，輔以筆者現場進行深度訪談，針對觀光工廠如何推展觀光行銷，做到企業、文化傳承，同時尋求建立百年企業之可能。對於近年來公部門輔導下面臨的市場困境，也逐一發掘整理，期能為後續的改善提供方向。 / When the manufacturing industry was faced with industrial bottlenecks, as early as the combination of "culture" and "industry" of the Frankfurt School emerged in the 1940s, it sought the transformation of industrial development from the declining situation. Taiwan refers to the experience of the tourism factories in Europe and the United States, establishing the cultural and creative places as the knowledge tourist attractions. The Ministry of Economic Affairs has been actively coaching the management of tourism service and the restructuring of domestic conventional factories since 2003, to assist manufacturing factories in transforming industrial cultural assets and sightseeing. "Culture" is the expression of life, distinguishing the values shown by individuals or groups in the social structure. Cultural and creative resources make innovations in the main and secondary characteristic elements of "culture," and achieve the popularity of cultural transmission results through cultural products with their symbolic network in the era of knowledge. Tourism factory’s brand building is like any kind of cultural and creative activities: The process rely on human’s innovations and ideas in a certain knowledge background, coupled with modern science and technology to enhance the traditional cultural elements of the content and quality. It’s not the simple reproduction, processing and transplanting of traditional culture, but the greatest manifestation of the special characteristics of culture. This study set the tourism factories in Yilan County as the main research object, discussed with analyzing tourism factories’ DM, official website, tourist book and other literatures, supplemented with depth interviews on the way of how to promote tourism marketing by the author, explored the strategy of the conduction of business management, cultural heritage, and even the possibilities of seeking to establish a centennial shop. The research also sorted out one after another to provide the direction for subsequent improvement for the market dilemma under the guidance of the public sector in recent years.